Delmar Company Budget Performance ReportVice President, Production For the Month Ended June 30
Plant	Actual	Budget	Over Budget	(Under) Budget
Eastern Region	$484,700	$484,700		$0
Central Region	345,500	349,000		(3,500)
Western Region	(g)	(h)	(i)
	$(j)	$(k)	$(l)	$(3,500)

Delmar Company Budget Performance ReportManager, Western Region Plant For the Month Ended June 30
Department	Actual	Budget	Over Budget	(Under) Budget
Chip Fabrication	$(a)	$(b)	$(c)
Electronic Assembly	99,340	98,070	1,270
Final Assembly	154,680	155,930		$(1,250)
	$(d)	$(e)	$(f)	$(1,250)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual	Budget	Over Budget	(Under) Budget
Factory wages	$26,340	$24,620	$1,720
Materials	64,310	64,760		$(450)
Power and light	3,720	3,130	590
Maintenance	7,630	6,970	660
	$102,000	$99,480	$2,970	$(450)

b. Complete the following memo to Randi Wilkes, vice president of production for Delmar Company, explaining the performance of the production division for June. MEMO To: Randi Wilkes, Vice President of Production Th plant has experienced a budget overrun. Its budget reveals that the Department caused the majority of the budget overrun. The supervisor of the Department should investigate the reasons for the budget overruns in